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Posted Wed, 23 Nov 2022 10:42:06 GMT by ZiF
Dear HMRC, I have a confusing situation described in the following sequence: I moved to the UK and started working in May 2022 (employed and tax deducted from salary), in the meantime my previous employer in Lebanon kept paying me services on my Lebanese Bank account until July 2022. The payments in Lebanon were made in the local currency (Lebanese Lira) and these were already taxed. I have 2 questions: 1 - Am I entitled for a tax relief since I already paid taxes in Lebanon (I can provide a document of proof) 2 - If the answer to question 1 is no and If I have to pay taxes again in the UK (on top of Lebanese paid taxes), which currency rate for the Lebanese Lira is used, the reason this is important is that the current 'international' rate for the Lebanese Lira is not correct (1GBP= 1700LL) but in reality, Lebanese banks are trading on "sayrafa platform" ( where the rate is around 1GBP=30 000 LL, this is a huge difference, and it might mean that I will be overtaxed on amounts of money I didn't really receive. Also, the last official Bank of Lebanon rate was updated in January 2022 and is shows the rate was already climbing drastically (around 22000LL instead of 1700LL.  Any help, guidance is much appreciated, it's stressful situation and I have no clue how to deal with it. Thank you
Posted Thu, 24 Nov 2022 15:00:48 GMT by HMRC Admin 20
Hi ZiF,

You will need to read the guidance at RDR1 Residence, domicile and the remittance basis: RDR1 and then apply the tests which can be found at 
RDR3 Statutory Residence Test  
Once you have determined your residency status and if split year treatment applies, you can then look at your domicile and lastly, whether the remittance basis is appropriate.
If split year treatment applies, then you will need to register for self assessment at Register for Self Assessment.  
You can download and print off the tax returns (SA100) and Residenc supplementary page (SA109), along with any other relevant supplementary pages at
Self Assessment tax return forms
If you are deemed resident for the full tax year, you will need to declare your Lebanese income on form SA106 and submit it along with SA100.  
All entries on a self assessment tax return must be in pounds sterling.  
To convert from a foreign currency to pounds sterling, please use the official rate of exchange at the time of the exchange.  
You are free to use the yearly rate, the monthly rate or the spot rate.  
If a conversion was undertaken to deposit the money into a UK bank account, then this figure can be used. 
The official exchange rates can be found at Exchange rates from Exchange rates from HMRC in CSV and XML format  
SA106 supplementary page Foreign.  
SA106 Completion notes  Foreign notes"

Thank you

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